Relevant bibliographies by topics / Operating leases

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Operating leases'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Operating leases.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Operating leases"

1

Dogan, Figen Gunes. "Non-cancellable Operating Leases and Operating Leverage." European Financial Management 22, no. 4 (July 30, 2015): 576–612. http://dx.doi.org/10.1111/eufm.12069.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Paik, Daniel Gyung H., Joyce A. van der Laan Smith, Brandon Byunghwan Lee, and Sung Wook Yoon. "The Relation between Accounting Information in Debt Covenants and Operating Leases." Accounting Horizons 29, no. 4 (July 1, 2015): 969–96. http://dx.doi.org/10.2308/acch-51214.

Full text
Abstract:
SYNOPSIS Proposed changes by the FASB and the IASB to lease accounting standards will substantially change the accounting for operating leases by requiring the capitalization of future lease payments. We consider the impact of these changes on firms' debt covenants by examining the frequency of income-statement- versus balance-sheet-based accounting ratios in debt covenants of firms in high and low Off Balance Sheet (OBS) lease industries. Based on debt contracts from the 1996–2009 period, our results provide evidence that lenders focus on balance sheet (income statement) ratios in designing debt covenants for borrowers in low (high) OBS lease industries. Further, the use of balance-sheet- (income-statement-) based covenants falls (rises) faster in high OBS lease industries than in low OBS lease industries as the use of OBS leasing increases. This evidence indicates that OBS operating leases influence lenders' use of accounting information in covenants, suggesting that creditors consider the impact of OBS leases when structuring debt agreements. These results also suggest that the proposed capitalization of OBS leases may not result in firms violating loan covenants but will make the balance sheet a more complete source of information for debt contracting by removing the need for constructive capitalization of OBS leases.
APA, Harvard, Vancouver, ISO, and other styles
3

Kusano, Masaki, Yoshihiro Sakuma, and Noriyuki Tsunogaya. "Economic impacts of capitalization of operating leases: Evidence from Japan." Corporate Ownership and Control 12, no. 4 (2015): 828–50. http://dx.doi.org/10.22495/cocv12i4csp4.

Full text
Abstract:
The purpose of this study is to investigate the economic impacts of capitalization of operating leases in Japan. Specifically, this study estimates the ex-ante impacts of capitalization of operating leases by comparing pro-forma accounting numbers based on a proposed rule change with reported accounting numbers under an extant rule. Our findings are twofold. First, capitalization of operating leases has significant impacts on financial ratios, including the debt to equity ratio (DER) and the interest coverage ratio (ICR). Second, the impacts of capitalization of operating leases on these financial ratios are more likely to be large after the adoption of Statement No. 13, Accounting Standard for Lease Transactions. This study contributes to the literature on economic consequences of capitalizing leases and discussions of global convergence of accounting standards.
APA, Harvard, Vancouver, ISO, and other styles
4

Park, Younghee, and Kyunga Na. "The effects of listing status on a firm’s lease accounting: Evidence from South Korea." Gadjah Mada International Journal of Business 19, no. 1 (April 10, 2017): 77. http://dx.doi.org/10.22146/gamaijb.12848.

Full text
Abstract:
This study examines how the listing status affects a firm’s choice of lease accounting, using 7,023 firm-year observations that record either an operating or a capital lease from 2001 to 2013 in Korea. We find that unlisted firms are more likely to opt for operating leases, and to have a higher ratio of operating leases than listed firms are. These results indicate that unlisted firms tend to prefer operating leases which can be used as a tool to avoid increasing debt levels and to benefit from off-balance sheet financing (or unrecorded liabilities), compared to listed firms. This study contributes to the current accounting literature as it is the first to provide empirical evidence regarding the impact of the listing status on a firm’s lease accounting.
APA, Harvard, Vancouver, ISO, and other styles
5

Caskey, Judson, and N. Bugra Ozel. "Reporting and Non-Reporting Incentives in Leasing." Accounting Review 94, no. 6 (January 1, 2019): 137–64. http://dx.doi.org/10.2308/accr-52367.

Full text
Abstract:
ABSTRACT This study sheds light on the extent to which the use of operating leases depends on reporting incentives, such as understating liabilities, and non-reporting incentives that partly arise from the overlap between accounting, bankruptcy, and tax laws, such as increasing financing capacity and flexibility. We provide evidence that expanding financing capacity, accommodating volatile operations, and maximizing the present value of tax deductions are all important drivers of leasing decisions. Our findings suggest that capital markets and contracting-based reporting incentives have little influence on operating lease use. In particular, we find weak evidence that firms increase operating leases in advance of issuing equity, and no evidence that firms use operating leases to window-dress in advance of issuing debt, to avoid debt covenant violations, for compensation purposes, or to paint a better picture on an ongoing basis. These findings are consistent with reporting incentives playing a second-order role in leasing decisions. JEL Classifications: G32; G33; K34; M41.
APA, Harvard, Vancouver, ISO, and other styles
6

Bennett, Bruce K., and Michael E. Bradbury. "Capitalizing Non-cancelable Operating Leases." Journal of International Financial Management and Accounting 14, no. 2 (June 2003): 101–14. http://dx.doi.org/10.1111/1467-646x.00091.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Altamuro, Jennifer, Rick Johnston, Shailendra Shail Pandit, and Haiwen Helen Zhang. "Operating Leases and Credit Assessments." Contemporary Accounting Research 31, no. 2 (January 14, 2014): 551–80. http://dx.doi.org/10.1111/1911-3846.12033.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Bohušová, Hana. "Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?" Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 2 (2015): 507–14. http://dx.doi.org/10.11118/actaun201563020507.

Full text
Abstract:
The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to develop the common standard for Lease reporting. In 2013, a joint exposure dra of standard (ED2013/6) Leases was published. Under the new standard, it is required to capitalize all lease agreements over one year. The distinction between operating leases and finance leases should not exist anymore. The study was carried out to demonstrate the potential impact resulting from the proposed adoption of the new accounting standard concerning mandatory capitalization of all lease contracts.
APA, Harvard, Vancouver, ISO, and other styles
9

Beattie, Vivien, Alan Goodacre, and Sarah Thomson. "Operating leases and the assessment of lease–debt substitutability." Journal of Banking & Finance 24, no. 3 (March 2000): 427–70. http://dx.doi.org/10.1016/s0378-4266(99)00045-x.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Y. Tai, Benjamin. "Constructive Capitalization of Operating Leases in the Hong Kong Fast-Food Industry." International Journal of Accounting and Financial Reporting 3, no. 1 (April 2, 2013): 128. http://dx.doi.org/10.5296/ijafr.v3i1.3270.

Full text
Abstract:
The current study is undertaken to investigate the potential problems resulting from the proposed adoption of a new accounting standard concerning mandatory capitalization of all lease contracts. In 2010, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued a joint exposure draft (ED2010/9) on accounting for leases. Under the new standard, lessees are required to capitalize all lease contracts as assets and liabilities. The distinction between operating leases and capital (finance) leases will no longer exist. The long-standing off-balance sheet treatment of operating leases will be prohibited. After the adoption of the proposed standard, companies with significant operating leases are likely to experience an increase in assets, increase in liabilities, and decrease in equity, resulting in the deterioration of their return-on- assets and debt-to-equity ratios. This research examines two large fast-food restaurant chains based in Hong Kong; and through constructive capitalization, demonstrates how the companies’ key financial ratios are negatively impacted if the new standard is implemented. The results indicate that both the return-on-assets and debt-to-equity ratios of the two companies, under various discount rates assumptions, suffer serious deterioration when their operating leases are capitalized.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Operating leases"

1

Thran, Tim, and Rasmus Eriksson. "Lease or Lend? : An analysis of how operating leases effect cost of debt." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388965.

Full text
Abstract:
The purpose of this study is to examine how the change in disclosure of operating leases due to the mandated IFRS 16 standard will influence entities cost of debt. Therefore, this paper investigate whether an increase in operating leases has an equal effect on the cost of debt as a corresponding increase in debt. The data consist of observations on 213 Swedish public companies during the time-period 2006-2017, resulting in a total sample of 1549 observations. This paper concludes that operating leases is a complement rather than a substitute to debt and that the increased harmonization effect caused by the alignment of interest bearing liabilities and operating leases, could be beneficial in terms of decreasing entities cost of debt.
APA, Harvard, Vancouver, ISO, and other styles
2

McLean, Lacey A. "An Examination of the Implications of the Exposure Draft "Leases" on Retail Corporations." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/250.

Full text
Abstract:
The release of the Exposure Draft Leases by the Financial Accounting Standards Board in August 2010 has brought about much discussion regarding the proposed treatment for lease accounting. The changes proposed include the capitalization of operating leases by lessees, which are currently regarded as off-balance sheet financing. When the proposed changes take place, industries that have substantial off-balance sheet leases currently, such as the retail industry, will face significant adjustments for assets and liabilities, as well as changes in their income statement. This paper quantifies these changes in the retail industry and examines the effect of these changes on each firm’s current debt covenant agreements.
APA, Harvard, Vancouver, ISO, and other styles
3

Dillon, J. "Impact of constructive capitalisation of operating leases on South African companies considering new proposed lease accounting rules." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/8560.

Full text
Abstract:
Includes bibliographical references.
This study analyses the impact that operating lease capitalisation has on key financial statement ratios and failure prediction indicators of listed South African companies operating within five sectors (namely General Industrials, Industrial Transportation, Food & Drug Retailers, General Retailers and Travel & Leisure), as well as whether the impact thereof is substantially the same as the new proposed accounting treatment for Type A and Type B leases in terms of ED/2013/6 (IASB, 2013). Furthermore, the extent of lease usage in South Africa and whether the size of a company has a bearing on its extent of leasing is examined. Additional analysis is also performed investigating the materiality of straight-lining and onerous contract provisions relating to operating leases, as well as the impact of operating lease capitalisation on disclosed loan covenants. Based predominantly on the constructive operating lease capitalisation method developed by Imhoff, Lipe and Wright (1991 & 1997), a refined constructive lease capitalisation model is developed in this study which incorporates aspects of current lease accounting rules not previously considered, namely provisions recognised in respect of the straight-lining of operating leases as well as onerous operating lease contracts. This model also incorporates the new proposed lease accounting rules which require the capitalisation of all leases (Type A and Type B). The results indicate that the capitalisation of future non-cancellable operating lease commitments have a significant impact on key financial statement ratios and failure prediction indicators, most notably leverage and other debt-related ratios. Furthermore, of the five sectors analysed, retailers were the most affected. When considering the new proposed accounting treatment for Type A and Type B leases, the results indicate that operating lease capitalisation has substantially the same impact on key financial statement ratios and Altman‟s failure prediction models as the conventional operating lease capitalisation method, except for certain debt-related and profitability ratios. Further results indicate that operating leases are used extensively and substantially more than finance leases within South Africa. It was also found that operating lease usage was positively related to company size, while finance lease usage decreased as company size increased. Curvilinear relationships were also noted between a company‟s size and its extent of leasing. Further analysis revealed that recognised straight-lining lease provisions are substantially more material than recognised onerous lease contract provisions and are capable of distorting the analysis of operating lease capitalisation if ignored. When scrutinising loan covenants disclosed, it was established that none of the loan covenants were breached when capitalising operating leases; however, in each instance operating lease capitalisation negatively impacted all covenant related ratios.
APA, Harvard, Vancouver, ISO, and other styles
4

Morsfield, Suzanne Gail 1960. "The impact of tax and financial reporting concerns on lessee firms' lease-type decision: Capital, operating, and synthetic leases." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288894.

Full text
Abstract:
This project clarifies previous ambiguity about the role of tax and financial reporting concerns in lessee firms' lease-type decisions. A private data set provided by anonymous lessor firms is used to accurately identify for the first time the lessee's lease-type and its use of related tax deductions. This project also considers for the first time the role of hybrid lease products such as the synthetic lease in managers' ability to balance firms' tax versus financial reporting concerns. Prior research even in the period after synthetic leases were introduced to the market relied on noisy public data that was unable to parse out lease-types and tax deduction use with unambiguous tax versus financial incentives. Contrary to prior studies, consistent strong evidence is provided indicating that lease choice varies with proxies for lessee firms' marginal tax rates (MTR's). Also contrary to previous research, only weak evidence is found for the role of financial reporting concerns as proxied by leverage measures. The strong results on the MTR variable, taken with the weak results on the leverage variable suggest that tax costs are a stronger influence on leasing choice than financial incentives. This general conclusion about the stronger role of tax incentives in comparison to financial reporting incentives is not consistent with the summary findings of previous research. However, these results support widely held expectations by leasing industry experts. This evidence is also consistent with beliefs about the relative efficiency of the financial market to appropriately value disclosed accounting information.
APA, Harvard, Vancouver, ISO, and other styles
5

Cerqueira, Catarina Alexandre. "Determinantes do lobbying por parte dos preparadores : o caso da norma sobre as locações." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17144.

Full text
Abstract:
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Este estudo procura identificar os determinantes que levam os preparadores a praticar lobbying no caso da publicação da IFRS 16 - Leases. A principal mudança relativa a esta norma levará os locatários a reconherem a maioria das suas locações nos seus balanços (IASB, 2016). A distinção entre locações operacionais e financeiras irá acabar para os locatários (Barone, Birt e Moya, 2014). Portanto, o estudo tem dois objetivos. Em primeiro lugar, demonstrar que os preparadores são o grupo de interesse que desenvolve mais atividades de lobbying e que submete mais comment letters. Em segundo lugar, investigar os fatores que distinguem uma empresa que submete uma comment letter de outra que não o faz. Assim sendo, o primeiro objetivo foi provado. No caso da IFRS 16 - Leases, os preparadores são o grupo de interesse que escreve mais comment letters. Além disso, há entidades que submetem mais do que uma comment letter. Dessas entidades a maioria são preparadores. Assim, os preparadores realizam mais atividades de lobbying do que os outros grupos de interesse. Em relação ao segundo objetivo, os resultados revelam que quanto maior for o peso das rendas das locações operacionais no ativo maior é a probabilidade de um preparador submeter uma comment letter. O presente estudo também revela que a língua oficial dos países onde os preparadores estão sediados é um determinante do lobbying. Concretamente, as empresas sediadas em países cuja língua oficial é o inglês são as que praticam mais atividades de lobbying relativamente à IFRS 16 - Leases.
This study tries to identify the determinants that lead preparers to practice lobbying in the case of the IFRS 16 - Leases publication.The main change underlying IFRS 16 - Leases is that it will lead lessees to recognize the majority of their leases in the balance sheet (IASB, 2016). In addition, the distinction between operating and finance leases will end to lessees (Barone, Birt and Moya, 2014). Therefore, the study has two goals. Firstly, to demonstrate that preparers are the interest group that develop more lobbying activities and submit more comment letters. Secondly, to investigate the factors that distinguishes a company that submit a comment letter from another that its doesn't. So the first aim was proven. In the case of IFRS 16 - Leases, preparers are the interest group that write more comment letters. Furthermore, there entities that submit more than one comment letter. Most of these entities are preparers. Thus, preparers carry out more lobbying activities than other interest groups. With regard to the second aim, the results show that the higher the weight of operational leasing rents on assets, the greater is the likelihood of a preparer submitting a comment letter. The present study also show that the countries official language where preparers are headquartered is a lobbying determinant. Specifically, companies headquartered in countries whose official language is English, are the ones that practice more lobbying activities in relation to IFRS 16 - Leases.
info:eu-repo/semantics/publishedVersion
APA, Harvard, Vancouver, ISO, and other styles
6

Bolin, Fredrik, and Vural Akdemir. "Nya leasingstandarden IFRS 16 : Kapitalisering av operationella leasingavtal och dess effekter." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30567.

Full text
Abstract:
Företag kan finansiera verksamheten på olika sätt. Ett alternativ för finansiering vid nyanskaffning är leasing. Det innebär att man låter ett annat bolag köpa tillgången och hyr det sedan av bolaget. Den nya standarden, IFRS 16, som ges ut av IASB och som ska tas i bruk från och med januari 2019, har ändrat kriterierna för klassificeringen av leasingavtal. Vilket har gjort att många tidigare operationella leasingavtal med en avtalstid längre än 12 månader kommer med den nya standarden att klassas som finansiella leasingavtal och därmed föras in på balansräkningen som skulder och tillgångar. Denna studie undersöker effekterna en kapitalisering ger på svenska börsnoterade bolag. För dessa bolag används en kapitaliseringsmodell för att få fram effekten av en kapitalisering av nuvarande operationella leasingavtal på balans- och resultaträkningen för år 2014. Resultaten visar på att balansräkningen kommer påverkas mer än resultaträkningen, då det tillkommer i vissa fall stora skulder och tillgångar. Detta ger genomslag till nyckeltalen, där nyckeltal såsom intensitet av investeringar, soliditet och skuldsättningsgrad får markant större förändringar än andra nyckeltal i studien.
Companies can use different ways to finance their businesses. One of the options is to leas the assets they want. This means that another company purchase an asset then you leas said asset from the purchasing company. IASB have made a new standard, IFRS 16, which will become active in January 2019. This new standard have change the criteria of how to classify leases. With IFRS 16 many of the operating leases that are longer than 12 months, now have to be classified as financial leases. Because of that they have to go from off balance sheet to be a part of the balance sheet. With this study we want to look at the effects that a capitalization of leases have on selected financial ratios in Swedish companies traded on the OMX Nasdaq stock exchange. We use a constructive capitalizations model to see the effects of current operating leases on the balance- and income-sheet for the year 2014. Our results indicate that most effect will be seen on the balance-sheet, because of the way capitalization works, it is intended to bring the leases onto the balance-sheet. We also see some effects on financial ratios, where balance focused ratios gets effected more than others, example intensity of investment, equity/assets and debt/equity.
APA, Harvard, Vancouver, ISO, and other styles
7

Hughes, Mark, and n/a. "The format effects of operating lease disclosures on the quality of decision-making by non-professional investors." University of Canberra. Law, 2003. http://erl.canberra.edu.au./public/adt-AUC20060203.114404.

Full text
Abstract:
The recent proposal by the Group of Four Plus One to modify the accounting treatment of operating leases has attracted considerable comment. However, a review of the publicly available submissions to this proposal reveals that no one has addressed the issue in terms of the primary objective of general purpose financial reports, that is, to provide decision useful information to non-professional investors. This thesis seeks to redress this gap by providing some evidence of the ability of nonprofessional investors to evaluate operating leases as they are presented according to current accounting standards and alternative presentation formats. The thesis reports the results of an experiment carried out on surrogates for nonprofessional investors. The main finding is that the vast majority of subjects were unable to evaluate operating lease information when it was disclosed in the notes, rather than reported in the body of the Statement of Financial Position. Subjects consistently relied on reported figures and seemed unable to incorporate information presented in the notes to the financial reports, even when the links between the notes and the reported figures were made more obvious than is currently the case. The finding has a number of implications. It would appear that the existing accounting treatment of operating leases is the source of a structural information asymmetry, as a substantial proportion of users were unable to evaluate information relating to operating leases. This information asymmetry should be removed for reasons of economic efficiency. The recent withdrawal by non-professional investors from equity markets shows that non-professional investors will react strongly if they start to doubt the ability of general-purpose financial reports to provide them with decision useful information.
APA, Harvard, Vancouver, ISO, and other styles
8

Gates, Casey. "Will leasing lose its luster: an analysis of lease reporting under FAS 13." Honors in the Major Thesis, University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/846.

Full text
Abstract:
When standards for financial reporting are amended, potential for change in the appearance of financial position for companies reporting under those standards arises. Currently standards set forth by the Financial Accounting Standards Board (FASB) allow for two methods of reporting lease obligations on the financial statements. The first of these methods is the operating method, which allows lease payments to be expensed within the period they are incurred and only a decrease in cash or an increase in an account payable is recognized on the balance sheet. The second method is the capital method, which requires the present value of the future lease payments to be recognized on the balance sheet as an asset and a corresponding liability. Both are reduced annually through depreciation and lease payments respectively. The FASB has recently proposed discontinuing the operating method of reporting a lease obligation and allowing only for the capital method to be used. The objective of this study is to examine some of the changes in appearance of financial position that might be brought on by this potential change in reporting standards. The airline industry has been selected to illustrate the effects of capitalizing future operating lease payments on the balance sheet. These future payments under operating leases for companies within the industry are capitalized using two different methods of depreciation. The companies are then ranked in order of proximity to an industry average for eight well known financial ratios. The rankings for each treatment on a given ratio are compared and differences between the expensed ranking and each capitalized ranking are measured and discussed.
B.S.
Bachelors
Business Administration
Accounting
APA, Harvard, Vancouver, ISO, and other styles
9

Söderström, Maja, and Alexandra Stadin. "K3 vs IFRS : Ett val för företag med väsentlig andel leasing." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14372.

Full text
Abstract:
Koncerner som redovisar enligt IFRS ska från och med 1 januari 2019 tillämpa den nya leasingstandarden IFRS 16. Den traditionella och vedertagna uppdelningen av leasing har länge varit operationell och finansiell leasing. Den nya standarden innebär emellertid att uppdelningen mellan operationell och finansiell leasing försvinner. Istället ska företag enligt IFRS 16 redovisa merparten av sin leasing som en tillgång och en skuld på balansräkningen. K3 regelverket använder däremot fortfarande uppdelningen i de två olika kategorierna där ett operationellt leasingavtal likställs med ett hyresavtal och finansiell leasing med ett lånefinansierat förvärv. Ett moderföretag som tillämpar K3 regelverket kan välja att istället frivilligt tillämpa IFRS vid upprättande av sin koncernredovisning. Skillnaden i klassificering och redovisning av leasingavtal mellan de olika regelverken leder till att de finansiella rapporterna påverkas på olika sätt. Dessa skillnader påverkar företags nyckeltal, vilka ofta är relevanta mått och beslutsunderlag för företags olika intressenter såsom investerare och långivare. Syftet med studien är att undersöka vilket av de två regelverken K3 eller IFRS som en företagsledare kommer välja att tillämpa vid upprättande av koncernredovisning, om företaget är ett stort onoterat moderföretag med väsentligt värde i leasade tillgångar. Syftet är även att undersöka vilket regelverk som är mest förmånligt att tillämpa utifrån vilka effekter det medför på företagets redovisning och nyckeltal, med hänsyn tagen även till investerare och kreditgivare. För att kunna undersöka detta krävs en jämförelse av de två regelverken, vilket i denna studie görs med hjälp av konstruerade typfall som applicerar väsentliga lagrum och normer från respektive regelverk. Typfallen analyseras med stöd av IASBs kvalitativa egenskaper samt väsentliga nyckeltal och ekonomiska teorier. Resultatet av studien visar att när ett företag som redovisar operationell leasing enligt K3, tillämpar IFRS istället, förändras nyckeltalen på ett sätt som är ofördelaktigt för företaget. Således är slutsatsen att ett företag som redovisar operationell leasing kommer att välja att tillämpa K3 som regelverk vid upprättande av koncernredovisning. Om ett företag som redovisar finansiell leasing enligt K3, tillämpar IFRS istället, förändras nyckeltalen i princip inte alls. Ett företag som redovisar finansiell leasing kommer enligt vår slutsats istället välja att upprätta koncernredovisning enligt IFRS, eftersom nyckeltalen inte förändras men IFRS medför ökad legitimitet. Resultatet visar även att om ett företag som redovisar operationell leasing enligt K3, med ett avtal som löper under 12 månader, istället tillämpar IFRS, förändras nyckeltalen inte alls, eftersom leasingen redovisas på samma sätt enligt båda regelverken. Även vid detta scenario är slutsatsen att ett företag kommer välja att redovisa enligt IFRS i sin koncernredovisning, för att få ökad legitimitet. Utöver detta har vi i studien även kommit fram till att IFRS överlag visar en mer rättvisande bild av företags leasade tillgångar i de finansiella rapporterna, eftersom den redovisas enligt den ekonomiska innebörden före den juridiska formen.
January 1 2019, companies who are reporting according to IFRS will apply the new lease standard IFRS 16. The traditional and more commonly recognized form of leases has long been operating and financial leases. The new standard implicates that the split between operating and financial leases disappears, and companies should rather account for leased assets as an asset and a liability in their balance sheet. The legal framework K3, on the other hand, still separates them in two different categories, were an operating lease is equated with a rental agreement and financial lease is equal to a leveraged acquisition. A parent company that applies the K3 regulation may choose to apply IFRS voluntarily when preparing its consolidated financial statements. The difference between the classification and accounting of leasing contracts in the two different frameworks causes the financial statements to be affected differently. These differences are directly affecting the companies financial ratios, which are often relevant measures in decision making for companies' different stakeholders such as investors and lenders. The purpose of this study is to examine which of the two financial frameworks K3 or IFRS a business leader will choose to apply when establishing its consolidated financial statements, if the company is a large unlisted parent company with substantial value of its assets being leased. The purpose is also to examine which financial framework is most beneficial to apply based on the effects it entails on the company's accounting and key ratios, also considering investors and lenders. The result of this study shows that when a company reporting operating lease accounting according to K3, is reporting according to IFRS instead, its financial ratios are changed in an unfavorable way. The conclusion is that a company that is utilizing operating leases will choose to apply K3 as financial framework, when establishing its consolidated financial statements. If a company that is using financial leases applies IFRS instead of K3 its financial ratios are barely affected. A company who is using financial leasing will rather choose to use IFRS when establishing its consolidated financial statements, since the financial ratios don’t change and IFRS entail for increased legitimity. The results also show that if a company who is reporting operating lease according to K3, with a contract that last 12 months, applies IFRS instead of K3, its financial ratios don’t change, since the lease is accounted for in the same way between the two different frameworks. The conclusion for this scenario shows that a company will choose to report in accordance with IFRS in its consolidated financial statements. We also conclude that IFRS is showing a more fair presentation of companies leased assets in their financial reports, because the accounting is in accordance with substance over form.
APA, Harvard, Vancouver, ISO, and other styles
10

De, Villiers Rikus Ruben. "The impact of capitalising long–term operating leases on the financial ratios of the top forty JSE–listed companies / de Villiers R.R." Thesis, North-West University, 2012. http://hdl.handle.net/10394/8156.

Full text
Abstract:
The assurance industry is fiercely competitive with intense rivalry among the Big Four assurance firms. Clients also exert extreme pricing pressure on audit fees to further strain profitability. Understanding and analysing the various drivers within the competitive assurance environment help an organisation to better combat the competitive forces and derive a strategy that will enable it to obtain a competitive advantage. This study analyses the competitive South African assurance environment by means of the Porter Five Forces model which identifies the drivers constituting the five competitive forces and determines which forces are the most influential in the industry. From this analysis the most appropriate strategy to compete and obtain a competitive advantage is identified. Porter's renowned model has mostly been applied in manufacturing and product industries and this study tests the theoretical appeal of the model against its practical usefulness for professional services firms, for which minimal empirical research on competitive environment analysis was found in existing literature. Semi–structured interviews with eight partners from Organisation X, the subject of a case study that was executed to answer the research questions, found the dominant force in the industry to be the bargaining power that buyers exert over assurance providers, followed closely by the rivalry among competitors. In addition the biggest concerns, challenges and developments in the industry were found to be in the areas of regulation, globalisation, skills shortages and pricing pressure. Organisation X chose to compete via a strategy of differentiation with a specific market sector focus. A gap identified in Porter's model was its sole focus on the external environment and negligence to aid organisations in developing their chosen competitive strategy; hence the Resource–based approach to strategy formulation is suggested specifically for the African investment case. Consequently, in developing an organisation's strategy to compete, management should utilise the various strategic models available to evaluate both the organisation's internal resources and capabilities and the external environmental forces affecting their organisation.
Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2012.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Operating leases"

1

Board, Financial Accounting Standards. Accounting for operating leases with scheduled rent increases. Stamford, Conn: FASB, 1985.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

P, Winsor Thomas, ed. Joint operating agreement. London: Longman, 1988.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Derman, Andrew B. The new and improved 1989 joint operating agreement: A working manual. [Chicago]: Section of Natural Resources, Energy, and Environmental Law, American Bar Association, 1991.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Kōgyō Gijutsuin (Japan). Sanshain Keikaku Suishin Honbu. Enerugī gijutsu kokusai kyōryoku jigyō suishin no tame no chōsa: Heisei gannendo : Sanshain Keikaku itaku chōsa kenkyū seika hōkokusho. [Tokyo]: Shin Enerugī Sangyō Gijutsu Sōgō Kaihatsu Kikō, 1990.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Coe, Jerry L. A comparative study of the utlization and effects of commercial leases and operating licenses in Hawaii. Honolulu, Hawaii: Legislative Reference Bureau, 1988.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Shin Enerugī Sangyō Gijutsu Sōgō Kaihatsu Kikō (Japan). Rīsu seido ni yoru shin enerugī, shō-enerugī gijutsu no dōnyū sokushinsaku ni kansuru chōsa. Tōkyō: Shin Enerugī Sangyō Gijutsu Sōgō Kaihatsu Kikō, 1994.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Model form international operating agreement: An analysis and interpretation of the 1995 form. Chicago: Section of Natural Resources, Energy, and Environmental Law, American Bar Association, 1997.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Joint operating agreements: A practical guide. London: Globe Law And Business, 2010.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Libecap, Gary D. The self-enforcing provisions of oil and gas unit operating agreements: Theory and evidence. Cambridge, MA: National Bureau of Economic Research, 1999.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

United States. Bureau of Land Management and United States Forest Service, eds. Oil and gas: Surface operating standards for oil and gas exploration and development. 3rd ed. [Washington, D.C.?]: The Bureau, 1989.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Operating leases"

1

Akbulut, Destan Halit. "The Effects of Operating Leases Capitalization on Financial Statements and Accounting Ratios: A Literature Survey." In Eurasian Studies in Business and Economics, 3–10. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-54112-9_1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Cole, Paul M. "Standard Operating Procedure Deliverable Leaked." In POW/MIA Accounting, 669–728. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-6466-2_13.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Freedman, Philip, and Eric F. Shapiro. "Basic Operation of the Landlord and Tenant Act 1954 in Outline." In Commercial Lease Renewals, 1–3. London: Macmillan Education UK, 1994. http://dx.doi.org/10.1007/978-1-349-13335-2_1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Weinhardt, Christof. "Financial Engineering—A Knowledge Based Buy/Lease Decision Support System." In Operations Research ’92, 572–75. Heidelberg: Physica-Verlag HD, 1993. http://dx.doi.org/10.1007/978-3-662-12629-5_159.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Zinser, Alexander. "Vom General Counsel zum Business Partner und Leader." In Praxishandbuch Legal Operations Management, 469–78. Berlin, Heidelberg: Springer Berlin Heidelberg, 2017. http://dx.doi.org/10.1007/978-3-662-50506-9_34.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Brieden, Andreas, and Peter Gritzmann. "A Quadratic Optimization Model for the Consolidation of Farmland by Means of Lend-Lease Agreements." In Operations Research Proceedings, 324–31. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-642-17022-5_42.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Čvokić, Dimitrije D., Yury A. Kochetov, and Aleksandr V. Plyasunov. "The Existence of Equilibria in the Leader-Follower Hub Location and Pricing Problem." In Operations Research Proceedings, 539–44. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-42902-1_73.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Čvokić, Dimitrije D., Yury A. Kochetov, and Aleksandr V. Plyasunov. "A Leader-Follower Hub Location Problem Under Fixed Markups." In Discrete Optimization and Operations Research, 350–63. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-44914-2_28.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Schutz, Jérémie. "Optimal “Sporadic” and Systematic Preventive Maintenance Policy for Leased Equipment under Various Operating Conditions." In Progress in Pattern Recognition, Image Analysis, Computer Vision, and Applications, 451–58. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-662-44739-0_55.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Pandurang, Janwale Asaram, S. Lomte Santosh, and Kale Suhash Babasaheb. "Segmentation of Cotton Leaves Blade Based on Global Threshold and Morphological Operation." In Innovations in Computer Science and Engineering, 307–13. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-7082-3_35.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Operating leases"

1

Boomer, Robert J. "Modeling Lease Operating Expenses." In SPE Hydrocarbon Economics and Evaluation Symposium. Society of Petroleum Engineers, 1995. http://dx.doi.org/10.2118/30055-ms.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Skinner, D. R. "Liquid Extraction From Produced Gas on small Oil Leases." In SPE Production Operations Symposium. Society of Petroleum Engineers, 1985. http://dx.doi.org/10.2118/13820-ms.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Price, C. R., and D. C. Elmer. "Large Scale Oil Lease Automation and Electronic Custody Transfer." In SPE Production Operations Symposium. Society of Petroleum Engineers, 1995. http://dx.doi.org/10.2118/29484-ms.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Podio, A. L., W. W. Dunn, and R. H. Irving. "Microcomputer-Based Lease Monitoring and Operating System Lowers Costs and Enhances Production." In SPE Production Operations Symposium. Society of Petroleum Engineers, 1987. http://dx.doi.org/10.2118/16217-ms.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Hu, Yigong, Suyi Liu, and Peng Huang. "A Case for Lease-Based, Utilitarian Resource Management on Mobile Devices." In ASPLOS '19: Architectural Support for Programming Languages and Operating Systems. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3297858.3304057.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Kelkar, B. G. "The Effect of Current Oil Crisis on Oil and Gas Lease in Light of Recent Court Decisions." In SPE Production Operations Symposium. Society of Petroleum Engineers, 1987. http://dx.doi.org/10.2118/16238-ms.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Klie, Arturo, Hector Klie, Duc Vuong, Fady Chaban, and Nidal Chaban. "Automated Lease Operating Statements for Cost Optimization and Reserve Evaluation Using Artificial Intelligence." In SPE Annual Technical Conference and Exhibition. Society of Petroleum Engineers, 2020. http://dx.doi.org/10.2118/201710-ms.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Hu, Liangbing, Zhiwei Zhou, Chunyan Yuan, and Ming Zhuang. "Analysis of the EAST Cryogenic System Operational Modes." In 18th International Conference on Nuclear Engineering. ASMEDC, 2010. http://dx.doi.org/10.1115/icone18-29367.

Full text
Abstract:
For EAST operation schedule, auxiliary subsystems like the cryogenic system have to cope with different heat loads which depend on the different EAST operating states. The cryogenic system consists of a cryoplant and a cryodistribution system. All of these cryogenic subsystems have to operate in parallel to remove the heat loads from the magnet, 80K shields, built-in cryopumps and other small users. After a brief recall of the main particularities of a cryogenic system operating in a Tokamak environment, the first part of this study is dedicated to the assessment of the main EAST operation states. A new design of refrigeration loop for the HTS current leads, the updated layout of the cryodistribution system and revised strategy for operations of the built-in cryopumps have been taken into consideration. The relevant normal operating scenarios of the cryoplant are checked for the typical EAST operating states like plasma operation state, short term stand by, short term maintenance, or test and conditioning state. The second part of the paper is dedicated to the abnormal operating modes coming from the magnets and from those generated by the cryoplant itself. Thanks to this analysis, the optimization of the present operational modes is proposed to make match the technical specifications of the cryogenic system with the EAST operation requirements.
APA, Harvard, Vancouver, ISO, and other styles
9

Smith, I. F. C. "An Active Structure that Adapts and Learns." In Ninth Biennial Conference on Engineering, Construction, and Operations in Challenging Environments. Reston, VA: American Society of Civil Engineers, 2004. http://dx.doi.org/10.1061/40722(153)42.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Rutherford, G. J., and G. E. Richardson. "Disposal of Naturally Occurring Radioactive Material From Operations on Federal Leases in the Gulf of Mexico." In SPE/EPA Exploration and Production Environmental Conference. Society of Petroleum Engineers, 1993. http://dx.doi.org/10.2118/25940-ms.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Operating leases"

1

La Perla, Philip A. Creating Information Knowledgeable Leaders Through Information Operations Education. Fort Belvoir, VA: Defense Technical Information Center, April 1997. http://dx.doi.org/10.21236/ada326793.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Johnston, John C., Bruce C. Leibrecht, Leonard D. Holder, Robert S. Coffey, and Kathleen A. Quinkert. Training for Future Operations: Digital Leaders' Transformation Insights. Fort Belvoir, VA: Defense Technical Information Center, February 2003. http://dx.doi.org/10.21236/ada412717.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

DEPARTMENT OF THE ARMY WASHINGTON DC. Training Units and Developing Leaders for Full Spectrum Operations. Fort Belvoir, VA: Defense Technical Information Center, February 2011. http://dx.doi.org/10.21236/ada538536.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Pappal, Michael F. Preparation of Leaders to Make Decisions in Peacekeeping Operations. Fort Belvoir, VA: Defense Technical Information Center, May 2002. http://dx.doi.org/10.21236/ada403349.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Smith, Scott E. Military Operations: The Harmful Effects of Hubris Influenced Leaders. Fort Belvoir, VA: Defense Technical Information Center, May 2013. http://dx.doi.org/10.21236/ada583537.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Coble, Elizabeth A. Operation Market Garden: Case Study for Analyzing Senior Leader Responsibilities. Fort Belvoir, VA: Defense Technical Information Center, May 2009. http://dx.doi.org/10.21236/ada500814.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Kirila, Robert M. Golden Arrows: Leveraging Strategic Leadership Potential of Special Operations Leaders. Fort Belvoir, VA: Defense Technical Information Center, March 2013. http://dx.doi.org/10.21236/ada589220.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Haight, David B. Preparing Military Leaders for Security, Stability, Transition and Reconstruction Operations. Fort Belvoir, VA: Defense Technical Information Center, March 2007. http://dx.doi.org/10.21236/ada469089.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Wong, Leonard. Developing Adaptive Leaders: The Crucible Experience of Operation Iraqi Freedom. Fort Belvoir, VA: Defense Technical Information Center, July 2004. http://dx.doi.org/10.21236/ada424850.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Gibney, Cristine. Lost in Space: Future Force Leaders and Visualization of Space Operations. Fort Belvoir, VA: Defense Technical Information Center, May 2004. http://dx.doi.org/10.21236/ada428997.

Full text
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Operating leases' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography